Primare Corporation has provided the following data concerning last month's manufacturing operations.

Purchases of raw materials $31,000 Indirect materials included in manufacturing overhead $4,910 Direct labor $59,000 Manufacturing overhead applied to work in process $87,200 Underapplied overhead $4,150 Inventories Beginning Ending Raw materials $11,900 $19,400 Work in process $54,700 $67,300 Finished goods $34,500 $42,400

Calculate the cost of goods manufactured for the month.

Calculate the cost of goods sold for the month.